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2003 (7) TMI 19 - PUNJAB AND HARYANA HIGH COURTRelease of jewellery lying with the authorities of the Income-tax Department which was seized - the opinion formed by respondent No. 2 qua the correctness of entries is based on misreading of the relevant page of the stock register. If the officer had bothered to undertake a comprehensive study of various entries, he would have surely realized that the so called overwritings are irrelevant and insignificant and the figures recorded therein tally with other entries - In our opinion, the impugned order is liable to be quashed because while deciding the question relating to release of the jewellery, respondent No. 2 failed to consider the material produced by the petitioner and gravely erred in appreciating the entries recorded in the stock register.
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